Transcription of Appendix – Definitions of Account Codes
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Appendix – Definitions of Account Codes
Appendix Definitions of Account Codes December 2012 1 Table of Contents CATEGORY PAGE NUMBER INTRODUCTION 2 CODING STRUCTURE 3 FUNDS AND TRANSACTION Codes 4 ASSETS 5 FIXED ASSETS 7 BUDGETING ACCOUNTS AND OTHER DEBITS 9 LIABILITIES 10 BUDGETING ACCOUNTS AND OTHER CREDITS 13 RESERVES AND FUND BALANCE 14 REVENUES - MAJOR CLASS 15 REVENUES - SUFFIX 22 EXPENDITURES - FUNCTION 24 EXPENDITURES - OBJECT/ACTIVITY 33 EXPENDITURES - PROGRAM 47 EXPENDITURES - GRANT code 49 Appendix Definitions of Account Codes December 2012 2 INTRODUCTION The purpose of this section is to provide the reader with an overview of the required coding structure; the graphic display and Definitions which follow should be used for that purpose. The coding structure is consistent with Financial Accounting for Local and State School Systems published by the National Center for Education Statistics, 2009. Standard coding found in this section is necessary to satisfy state and federal reporting requirements.
Appendix – Definitions of Account Codes . December 2012 2 . INTRODUCTION . The purpose of this section is to provide the reader with an overview of the required coding structure; the graphic
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